Define every metric
Create a KPI dictionary covering purpose, unit, boundary, calculation, source system, collection frequency, owner, reviewer, evidence, estimation method and restatement rules. Align the reporting entity and GHG boundary with financial reporting and IFRS S2 requirements, while documenting legitimate differences.
Control the reporting chain
- Capture source evidence at the point of submission.
- Apply validation rules for period, unit, completeness and unusual movements.
- Require preparer certification and independent review for material indicators.
- Lock approved values and retain an auditable change log.
- Reconcile key figures to invoices, HR systems, facility records and financial data.
- Archive methods, factors, assumptions and approval records by reporting cycle.
Use dashboards for decisions
Performance
Targets, trend, variance and forecast.
Exceptions
Missing data, late submissions and control failures.
Intensity
Normalised indicators linked to output, floor area or revenue where meaningful.
Exposure
Assets, suppliers or activities exposed to material sustainability risks.
Actions
Milestones, owner, status, dependency and overdue items.
Assurance
Evidence completeness and reviewer sign-off status.
Official sources used for this guide
Source position reviewed 2 August 2026. Always confirm the latest rule, standard and implementation guidance for your organisation.